§ 6.135.100. Audit of provider's records.

(a) Not more than once every three years, the county may, upon forty-five days' written notice to a provider, review and audit the business records of a provider to ensure payment of all franchise fees due pursuant to the provider's certificate of authority and this chapter. If the results of such a review and audit identify an underpayment of franchise fees in an amount that requires corrective action, the county may perform a subsequent compliance review and audit to determine whether the provider has corrected the underpayment of fees. The compliance review and audit must be performed not later than twelve months after the date on which the results of the initial review and audit are finalized.

(b)

A provider shall keep complete and accurate business records concerning the franchise fees due pursuant to its certificate of authority for a period of at least four years or, longer if requested by the county until such time as the county has completed any pending audit through the payment of all fees determined by the county to be due or through the resolution of any disputed amounts. The county may review and audit all records concerning the provider's revenue that may reasonably be considered by the county to be subject to a franchise fee. The provider shall make the requested records available to the county for purposes of conducting its review and audit within forty-five days after receiving the county's written request for such books and records.

(c)

If the county determines that any amounts are due as a result of a review and audit pursuant to this section, it shall give the provider written notice of the amounts determined to be due and the basis for determining such amounts were due. The provider shall pay all such amounts in full within thirty days following receipt of the county's notification, subject to the provider's rights to contest the county's determination pursuant to NRS 711.680, as amended.

(d)

The county and the provider shall each pay its own costs and fees relating to a review and audit of the provider pursuant to this section; provided that if the provider elects to have the county review and audit the requested business records at a location outside the county, the provider shall pay the per diem allowances and travel expenses incurred by the county to perform the review and audit at that location.

(Ord. No. 3812, § 4, 10-6-2009)